MBA教育中心知识库

随着世界经济的发展和推进，各行各业面临的生存环境也在发生变化，尤其是在当下竞争激烈的市场环境中，想要不被市场所淘汰，就必须跟紧跟数字现代化时代的步伐。作为国民经济的重要组成部分，国有公路交通建设行业具有高风险、重资产的特点，因此，企业必须加强财务内部控制制度的建设，以确保企业的可持续发展。良好的财务内部控制制度不仅能够有效提升企业的经营管理水平，而且还能够及时应对外部环境的变化，避免出现违法违纪的现象，从而保证企业的健康可持续发展。因此，建立完善的财务内部控制制度，充分发挥其在企业内部控制运作中的关键作用是企业可持续发展不可或缺的。

文章选取Ｈ集团作为研究对象，通过实地调研探究了该集团财务内部控制的现状。首先，通过研究国内外相关文献，对Ｈ集团目前的财务管控活动做出了总结和划分。其次，对企业内部控制理论和财务内部控制管理的具体实施方面做出了深入探讨。最后，从内部控制“五要素理论”的角度入手，根据Ｈ集团的财务管理业务类型情况，对集团目前的财务管控活动做出了系统分析，并探讨了存在的问题及其成因。研究表明，Ｈ集团在部门组织结构、财务内部控制制度与流程、信息沟通管理、风险管理监控、预算管理及内部监督等方面存在诸多不足。为此，文章根据以上问题提出了相关的优化措施，以提升集团财务内部控制能力，包括完善授权管理制度、加强人力资源管理、提升风险防范能力、完善财务管理控制流程、推进财务信息化建设、完善内部审计监督等，并为了确保优化方案的高效实施，提供了包括但不限于组织、制度、人员、技术等方面的保障。

文章旨在深入探讨Ｈ集团财务内部控制的有效性，以期为其财务内部控制体系的优化提供有效的参考建议，以提升集团整体财务内部控制水平，并增强其在行业中的风险管控能力，提高经济效益将为此提供有力的支持。

The global economy's swift growth and ongoing expansion has brought about a transformation in the lifestyle of all individuals.To stay competitive in the present market climate, it is essential to stay abreast of the current trends. As the foundation of the nation's economy, the state-run construction sector must be particularly mindful of the formation of financial internal control systems due to its high-risk and hefty assets.The development of enterprises is greatly aided by a sound financial internal control system, which is conducive to the enhancement of enterprise management. If the internal and external conditions of the enterprise cannot be adjusted to enhance its financial internal control system, then it is probable that a series of unlawful activities will arise, severely obstructing the healthy and sustainable growth of the enterprise.Consequently, it is essential to construct and refine the financial internal control system and to fully embrace the fundamental part in the running of the internal control of the entire business.

H Group is chosen as the case group in this paper to investigate the current financial internal control situation through field research. To begin, the research status is sorted and classified by gathering pertinent domestic and foreign literature, and then related ideas like internal control theory and the particular material of financial internal control are identified.Beginning from the "five elements theory" of internal control, H Group's financial management business is slowly examined. A thorough examination of the current state of affairs, existing issues, and sources of the group's financial management and control operations is conducted.Research has revealed that H Group is experiencing difficulties in its organizational structure of the entire division, the financial division's structure, the financial internal control system and procedure, information communication management, risk management, budget control, and internal oversight.From the viewpoint of the five components of internal control, this paper provides optimization metrics for the group's financial internal control, such as enhancing authorization management, augmenting human resources management, augmenting risk prevention, augmenting financial control activities, fortifying financial information formation, and optimizing internal audit supervision, etc.To guarantee the realization of the optimization plan, this paper also proposes safeguards from the realms of organization, system, personnel and technology.

Through targeted research on the financial internal control of H Group, This paper seeks to offer guidance on optimizing and protecting the financial internal control system of the group, thus enhancing its overall financial internal control, augmenting its risk response capability in the industry, and increasing economic advantages. Additionally, it seeks to provide assistance in the formation of financial internal control of businesses with comparable backgrounds.